April 25, 2006
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Mail Stop 3561
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: | Michael Kearney, Branch Chief Division of Corporation Finance | |
Re: | Harbor Acquisition Corporation Registration Statement No. 333-126300 |
Dear Mr. Kearney:
This letter confirms that the Underwriters in the above-referenced offering currently expect to sell only the number of shares subject to the above registration statement.
If you have any questions concerning the information provided herein, please do not hesitate to call Elizabeth R. Hughes at Venable LLP, our counsel.
Yours truly, | |
FERRIS, BAKER WATTS, INCORPORATED | |
/s/ SCOTT BASS Scott Bass, Vice President |
Enclosures
cc: | Mr. Robert J. Hanks Mr. David A. Dullum Elizabeth Hughes, Esquire William F. Griffin, Jr., Esquire |